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Incidence and avoidance effects of spatial fuel tax differentials : evidence using regional tax variation in Spain
Iraizoz, Ander; Labeaga, José M. - 2022
Persistent link: https://www.econbiz.de/10013407521
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Price floors and externality correction
Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2021
We evaluate the impact of a price floor for alcohol introduced in Scotland in 2018, using a difference …-in-differences strategy with England as a control group. We show that the policy led to the largest reductions in alcohol units purchased … to the price floor, but avoid the large transfers from public funds to the alcohol industry that arise under the floor. …
Persistent link: https://www.econbiz.de/10012665509
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Price floors and externality correction
Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2020
We study the introduction of a price floor for alcohol that is aimed at correcting for negative consumption …
Persistent link: https://www.econbiz.de/10012427106
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Optimal sin taxation and market power
O'Connell, Martin; Smith, Kate - 2021
This paper studies the design of sin taxes when firms exercise market power. We outline an optimal tax framework that highlights how market power impacts the efficiency and redistributive properties of sin taxation, and quantify these effects in an application to sugar-sweetened beverage...
Persistent link: https://www.econbiz.de/10012623743
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Nudging the self-employed into contributing to social security : evidence from a nationwide quasi experiment in Brazil
Bosch Mossi, Mariano; Fernandes, Danilo; Villa, Juan M. - 2015
This paper studies the first large scale effort by the Brazilian government to increase the social security compliance of self-employed workers using behavioral interventions. In 2014, the Brazilian Ministry of Social Security gradually delivered by postal mail a booklet reminding nearly 3...
Persistent link: https://www.econbiz.de/10011485098
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de/10012802879
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Productivity, misallocation, and special tax regimes in the Dominican Republic
Azuero, Rodrigo; Bosch Mossi, Mariano; Cardoza, Marvin; … - 2019
This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity (TFP). It begins by estimating productivity using...
Persistent link: https://www.econbiz.de/10012107013
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Compliance spillovers across taxes : the role of penalties and detection
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018
What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical model that shows the conditions under which spillovers could be positive or negative in the...
Persistent link: https://www.econbiz.de/10011959524
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Special tax regimes in Latin America and the Caribbean : compliance, social protection, and resource misallocation
Azuara, Oliver; Azuero, Rodrigo; Bosch Mossi, Mariano; … - 2019
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the contributions to social security of workers in...
Persistent link: https://www.econbiz.de/10011992057
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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens beliefs about government misbehavior. Building on...
Persistent link: https://www.econbiz.de/10014534715